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Direct Tax
Indirect Tax
Human Resources
EducationDefense
Interest Payments etc.....
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5 Approaches and Techniques inBudgeting
Philippine Budgetary Process
National Level
Local Government Level
Barangay Level
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1. Line-Item Budget Approach
It is also called item of ExpendituresApproach as it controls expendituresat the department or agency levelwith emphasis on the accountingaspect of governmental operations interms of items bought or paid.
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Particulars Cost
I. Personal Services: (25%)
Honoraria
a. GC Chairperson 7,500.00
b. GC Members 90,000.00
c. Director* (per month) 12,000.00
d. REPISG Coordinator* (per month) 7,200.00
e. RTWG Members 60,000.00
f. REPISG Members 30,000.00
g. Secretary 6,000.00
Sub-Total 212,700.00
II. Maintenance & Other Operating Expenses
1. Traveling Expenses 46,762.76
2. Communication Expenses 20,881.38
3. Supplies & Materials 44,417.07
4. Gasoline Expenses 29,611.38
5. Representation Expenses 101,294.14
6. Training/Seminar Expenses 53,147.07
296,113.80
III. Capital Outlay
Computerization of enrolment system
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2. Performance Based Budgeting
the objects of expenditures aredeemed as significant factors inrelation to what they are used forand not in relation to their specificcharacter
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Particulars FY 2008 FY 2008
Amount
(P000)/
target
Amount
(P000)/
actual
Research Services
Number of Research Outputs Published
In Refereed International Journals 1 1
In other International Journals
In Refereed National JournalsIn other national Journals 0 2
In Institutional Journals 17 18
Number of Research Outputs Disseminated or Presented
In International Fora/Conferences 13 12
In National Fora Conferences 12 19In Philippine Regional Fora/ Conferences 18 15
No. of Researchers with Track records 17 21
No. of Inventions Patented
No. of Copyrights Registered 6 6
No. of Externally- Funded research Programs in progress 4 4
PERFORMANCEMEASURESAND TARGETSFOR 2008
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3. PPBSBudgeting orProgram-Planning-BudgetingSystem
David Ott and Attiat Ott state that theaim of PPBS is to specify (and wherepossible to quantify) the objectives or
output of governments spendingprograms and then to minimize the cost.
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4. Zero-BasedBudgeting
The term zero-base refers to theyearly analysis, evaluation, andjustification of each activity, program ofproject starting from a zeroperformance level.
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NATIONAL LEVEL
LOCAL
GOVERNMENTLEVEL
BARANGAY LEVEL
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1. BudgetPreparation
The President shall, inaccordance with Section 22 (1),article VII of the Constitution,submit within thirty (30) daysfrom the opening of each regularsession of the Congress, as thebasis for the preparation of theGeneral Appropriations Act
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DEVELOPMENT BUDGET
COORDINATION COMMITTEE
Budget preparation starts with the determination ofbudgetary priorities and activities guided by the overallnational development plan with the ceilings and
constraints imposed by available revenues and borrowinglimits
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2. BudgetAuthorization
Appropriation Committee
Senate Finance Committee
3. Budget Implementation
- the Department of Budget and Management programsthe release of government funds
4. BudgetAccountabilityrefers to the evaluation of actual performance andinitial-approved work targets, obligations incurred,personnel hired and work accomplished by comparingall these with the targets set at the time agencybudgets were approved.
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1. BudgetPreparation
On or before 15th day ofJuly
Local Finance Committee
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2. BudgetAuthorization
On the basis of the estimates of income and expendituressubmitted the sanggunian concerned enacts the localbudget through an ordinance on or before the end of thecurrent fiscal year.
3. Budget ImplementationAn ordinance enacting the supplement budget, takeseffects upon its approval or on a date fixed by theordinance. Responsibility and accountability for theexecution of the annual budget and the supplemental
budget is vested primarily in the local chief executiveconcerned.
4. BudgetReview
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1. BudgetPreparationandAuthorization
2. BudgetImplementation
3. BudgetReview
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With the issue of corruption so
inextricably linked into the issue oftransparency and accountability
people are asking why budgetary
reform is not already a key electionissue and how it could be made to
be?
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